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HMRC internal manual

Stamp Duty Land Tax Manual

Special provisions relating to partnerships: Application of exemptions and reliefs

Where para14 applies all relevant partnership property that is a chargeable interest must be in a disadvantaged area (Para 26(2)).

Where para17 applies the subject matter of the land transfer is a chargeable interest in relation to land that is wholly situated in a disadvantaged area (Para 26(2)).

If all the land is residential FA03/Sch6/para5 applies and the relevant chargeable consideration does not exceed £150,000, the transaction is exempt from SDLT.

Where land is partly non-residential property and partly residential property, the residential element is calculated on a just and reasonable basis. If the relevant chargeable consideration attributable to that residential part does not exceed £150,000, none of that residential proportion of the chargeable consideration counts as chargeable consideration for Sch15 purposes (para26(4)).